Which Statement Is True Concerning IFRS for Consolidations

Which statement is true concerning IFRS for consolidations?

A) U.S. GAAP and IFRS standards for consolidation are the same.
B) U.S. GAAP specifies different consolidation standards for special purpose entities versus equity investments, while IFRS has the same standards for all entities.
C) IFRS specifies different consolidation standards for special purpose entities versus equity investments, while U.S. GAAP has the same standards for all entities.
D) U.S. GAAP always requires consolidation of special purpose entities, while IFRS never requires consolidation of special purpose entities.